Low shoes (Tariff notice 19)
Check the tariff classification for low shoes.
New explanatory notes
New explanatory notes were published on 3 November 2023.
Explanatory Notes to the Combined Nomenclature of the European Union C Series (C/2023/610)
This is not considered a change in Northern Ireland practice.
Classification (Combined Nomenclature (CN) code)
6404 11 00
Reason
Pursuant to Article 9(1), point (a), of Council Regulation (EEC) No 2658/87 (1), the Explanatory notes to the Combined Nomenclature of the European Union (2) are amended as follows:
On page 276,
paragraph 3 of the Explanatory Notes to subheading 6404 11 00 is deleted and replaced by the following paragraphs:
‘The term “tennis shoes, basketball shoes, gym shoes, training shoes and the like” of this subheading covers shoes which, by virtue of their shape, cut, look and materials, show that
(a) they are designed for a specific sporting activity that generally requires running, jumping movements, quick turns and abrupt stops or
(b) they have a specific design that allows to exercise only a specific sporting activity and this specific design is not suitable for merely walking (for example, freestyle rock climbing shoes, flexible gymnastic or dancing slippers).
Examples of the sporting activities are also sailing, squash, table tennis, volleyball. However, footwear designed mainly or exclusively for, for example, white water canoeing, walking, trekking, hiking, traditional mountain climbing is excluded.
The sole of the footwear designed for running, jumping, quick turns and abrupt stops must have features to absorb the shocks resulting from the impacts of those movements. Such features would be, for example, air or gas pads especially in the heel part of the footwear. The outer sole must have a specific structure that supports turning or the sole is shaped as a typical running sole (being lower in front than in the heel part).
Moreover, the upper of the footwear designed for running, jumping, quick turns and abrupt stops must give stability and balance to the foot when running, jumping, turning or stopping quickly. The material of the upper, its reinforcements, padding and lining may ensure this stability and balance and protect the foot (for example a reinforced toecap to protect the toes).’
Contact details
Tariff Classification
Customs and Border Design
3rd Floor
14 Westfield Avenue
Stratford
London
E20 1HZ
Email: tariff.classification@hmrc.gov.uk
This Tariff notice is published for information purposes only.